Section 59 in Rules under the United Provinces Excise Act, 1910
59. Commissioners of revenue in relation to excise matters.
- Commissioners of the divisions, while exercising no direct control over the internal administration of the Excise Department, or expected to maintain a general supervision within their divisions over its working efficiency and to record their recommendations on all points which may appear to them to be open to criticism. To this end it is directed that they shall see all annual and settlement reports and that all proposals from Collectors involving a change in principle or policy be submitted through the Divisional Commissioner to the Excise Commissioner.They should also be consulted on questions of pollicy both by Collectors and by superior authorities. Collectors may refer to the Divisional Commissioner any orders of the Excise Commissioner which they deem inexpedient. The Divisional Commissioner may then, if he agrees with the Collector and fails to convince the Excise Commissioner, refer the matter to the State Government.
